1.audit 审计 ~XzT~WxW
2.attestation 鉴证 9nM_LV
3.credibility 可信赖程度 Wq5}SM
4.audit of financial statements 财务报表审计 I7@|{L1|FB
5.agreed-upon procedures 执行商定程序 wMW."gM|
6.high levels of assurance 高水平保证 `fnU p-
7.compilation 编制 ;u+k!wn
8.reliability 可靠性 oZD+AF$R
9.relevance 相关性 8t1XZ
10.professional skepticism 职业谨慎 "QKCZ8_C
11.objectivity 客观性 CPW^pGT+i
12. professional competence 专业胜任能力 i\zVP.c])*
13.Senior/CPA-in-charge 项目经理 _>8rTk`/h
14.audit engagement letter 业务约定书 ,Y:ET1:
15.recurring audit 连续审计
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16.the client 委托人 (#&-ld
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17.change CPA 更换注册会计师 e(=() :4is
18.the existing CPA 现任注册会计师 B\73Vf
19.the successor CPA 后任注册会计师 x|b52<dLL&
20.the preceding CPA前任注册会计师 v)b_bU]Hx
21.issue the audit report 出具审计报告 a2!U9->!
22.expert 专家 :F |ll?
23.the board of directors 董事会 :17Pc\:DS
24.knowledge of the entity‘ s business 了解被审计单位情况 AV>_bw.
25.assess material misstatement risks评估重大错报风险 5}3#l/
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 {\WRW}iO
27.a general knowledge of —— 初步了解―――的情况 )>=!</@
28.a more knowledge of—— 进一步了解的情况 &<=?O
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29.the prior year‘s working papers 以前年度工作底稿 3 T1,:r
30.minutes of meeting 会议纪要 )+ V)]dS@%
31.business risks 经营风险 &E]<dmR
32.appropriateness 适当性 x5(6U>-Y
33.accounting estimate 会计估计 6e;POW
34.management representations 管理层声明 _qxBjB4t"a
35.going concern assumption 持续经营假设 EED0U?
36.audit plan 审计计划 [HEljEv
37.significant audit areas 重点审计领域 ~n"?*I`
38.error 错误 w;{=
39.fraud舞弊 6MD9DqD
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 }Q?a6(4
42.transactions without substance 虚假交易 +a'LdEp
43.unusual pressures 异常压力 83adnm
44.the suspected noncompliance 涉嫌存在违法行为 I}jem
45.materialiy 重要性 ;*G';VuT
46.exceed the materiality level 超过重要性水平 Tc.QzD\
47.approach the materiality level 接近重要性水平 xZ]QT3U+
48.an acceptably low level 可接受水平 -O^R~Q_`w
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 = yFOH~_
50.misstatements or omissions 错报或漏报 0clq}
51.aggregate 总计 Hl#?#A5
52.subsequent events 期后事项 *x &
53.adjust the financial statements 调整财务报表 hh-a+]
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54.perform additional audit procedures 实施追加的审计程序 oj(st{,
55.audit risk 审计风险 Kqz+:E8D
56.detection risk 检查风险 U2Tw_
57.inappropriate audit opinion 不适当的审计意见 h"y~!NWn
58.material misstatement 重大的错报 A>ve|us$
59.tolerable misstatement 可容忍错报 GBl[s,g[|
60.the acceptable level of detection risk 可接受的检查风险